Assuming the Marketplace Fairness Act is enacted, many companies may find themselves required to register and collect sales taxes in states where they have little tax experience. In this article, Michael Miller of Merit Advisors, L.P., makes recommendations on how that risk can be mitigated through careful planning. He recommends complete and accurate record keeping of remote sales in anticipation of the inevitable increase in state sales-tax audit questionnaires, targeted investments in modernized compliance systems, and the fostering of internal communications in a corporate culture that strives for preparedness.